The Secretary of State must prepare the annual accounts of the NCSC in respect of the year beginning on 1st April 2003 and ending on 31st March 2004 (“the financial year 2003-2004”) in such form as he considers appropriate.

The Secretary of State must send copies of those annual accounts to the Comptroller and Auditor General.

The Comptroller and Auditor General must examine, certify and report on the annual accounts and must lay copies of the accounts and of his report before Parliament.

The CSCI and the CHAI must provide to the Secretary of State such information and other assistance as he may require to enable him to carry out the duty in paragraph (1).